Power To Issue Notice For Scrutiny Assessment U/S 143(2) Not Limited To Assessing Officer Or Officers Of NaFAC: Delhi HC

The Delhi High Court ruled that the power to issue notices for scrutiny assessment under Section 143(2) of the Income Tax Act is not limited to the Assessing Officer or officers of the National Faceless Assessment Centre (NaFAC). The court held that the statute allows notices to be issued by the “Assessing Officer or the prescribed income-tax authority,” which includes officers authorized by the Central Board of Direct Taxes (CBDT). This ruling clarifies the scope of authority for issuing scrutiny assessment notices, ensuring that they can be issued by a broader range of tax officials.